KETERANGAN AM 3 Tajuk Mesyuarat - Malaysian Institute of ...

NO. PERKARA KEDUDUKAN / TINDAKAN
6.16
(Bil 6.10
M/S 54
– minit
2/2011 )
Order 2004 should be amended to place the
liability of the settlement of excise duties on
franchise holders, importers and assemblers of
Completely Knocked Down (CKD) vehicles.
CUSTOMS CLASSIFICATION
Usul oleh PIKOM
This is not a policy recommendation but rather to
highlight an operational difficulty that affects
importers. Most importers will rely on the agents
(forwarding agents etc) to assist in the declaration
of the imported items.This includes the Customs
code for the product as the importer may not be
very familiar with the Customs code. Where the
Customs code is wrongly declared, Customs will
have the right to request for payment of such taxes
(and penalties if applicable). As the product would
have already been sold to the end customer, it will
be very difficult to collect the tax from the
customer.There are times when the same product
may use a different code each time it is imported
into the country.
Recommendations :
While there is an appeal process to request for a
waiver or reduction in cases where there is a
genuine mistake, it would be more efficient and
create certainty if that can be avoided as much as
possible. As many items imported are alike but
may carry a different brand name, Customs
should provide a facility in which an importer
can easily check what is the code used for that
product.
They can search the generic name or the name of
the competitor and the code used. This can be
done through the Customs portal and enhancing
the Customs Ruling on the website.This
promotes transparency and certainty in the
importation of goods.
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Tindakan: Bahagian Perkhidmatan Teknik
Semenjak tahun 2008, semua keputusan
penjenisan Ketetapan Kastam yang dikeluarkan
oleh Ibu Pejabat telah dipaparkan di dalam
Laman Web Jabatan www.customs.gov.my.
Maklumat tersebut boleh diperolehi melalui Info
Agen/Syarikat dalam laman web berkenaan.
Jabatan kini sedang berusaha menambah baik
sistem bagi menjadikanya lebih user friendly
dengan fasiliti search engine. Sistem ini dijangka
dapat digunakan sepenuhnya dalam tahun ini.
Jabatan juga sedang membangunkan Sistem e-
Ruling yang dijangka membolehkan rujukan
kepada data penjenisan dan permohonan
penjenisan dibuat secara online.
Mesyuarat memutuskan pihak PIKOM untuk
menasihatkan ahli-ahlinya menggunakan kod tarif
yang betul semasa membuat pengikraran dan
mendapatkan khidmat agen kastam yang betul.
Pihak PIKOM boleh mendapat bantuan khidmat
nasihat daripada Bahagian Perkhidmatan Teknik
dalam menentukan kod tarif yang betul. Bahagian
Perkhidmatan Teknik telah mengadakan satu
mesyuarat bersama pihak PIKOM berkenaan isu
ini.
SELESAI